On 5.05.2023 the European court of auditors published the “Special report 13/2023: Authorised Economic Operators – Solid customs programme with untapped potential and uneven implementation”. In this document, the Court highlights: About the process: “… The AEO programme is implemented by Member States, whose customs authorities are responsible for granting and managing AEO authorisations in the EU. Member States customs authorities can grant AEO status to any economic operator established in the EU’s customs territory, if the economic operator meets certain EU-wide criteria established in the UCC…” and “…Member States must have clear authorisation processes in place, with detailed national instructions and procedures…”. About the measuring the performance: “…The legislation…